ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1) (1) vs ADANI POWER LIMITED — SLP(C) No.(Verified On 13-1-2026)

Case under Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [Other Than Matters Covered by Categories 1602-1605] Section III-B. Status: Disposed.

Disposed

CNR: SCIN010004042026

Filing Date

05-Jan-2026

Registration No

SLP(C) No.(Verified On 13-1-2026)

Diary Number

404/2026

Order Date

22-Jan-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 04-Jun-2026

Acts & Sections

Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [other than matters covered by categories 1602-1605] Section III-B

Petitioner(s)

  1. 1.ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1) (1)

    Adv. MADHULIKA UPADHYAY

Respondent(s)

  1. 1.ADANI POWER LIMITED

Case History

  1. Case disposedDisposed

  2. 22-Jan-2026

    ROP - of Main CaseView PDF

  3. 22-Jan-2026

    Fresh

    Hon'ble The Chief Justice, Hon'ble Mr. Justice Joymalya Bagchi and Hon'ble Mr. Justice Vipul M. Pancholi

  4. 05-Jan-2026

    Case filed

    Registration No. SLP(C) No.(Verified On 13-1-2026)

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed the Special Leave Petition filed by the Assistant Commissioner of Income Tax against Adani Power Limited, both on grounds of delay and merits. The petition, filed 426 days after the High Court of Gujarat's judgment (dated 05-08-2024) quashing a reassessment notice, was rejected because the explanation for delay citing "departmental and administrative procedure" was vague and unacceptable. All pending applications stand disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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